PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Human Resources.
Congressional Research Service
Version 00 · Introduced in House · Jan 8, 2003
Child Support Enforcement Act - Amends the Internal Revenue Code (relating to the deduction for bad debts) to allow a custodial parent to claim unpaid child support payments as a deduction.Bars a delinquent debtor from filing an amended return in any subsequent year to reflect the subsequent payment of unpaid child support.Includes unpaid child support in the gross income of the delinquent debtor.Prohibits any discrepancy between the tax returns of a custodial parent and a delinquent debtor concerning whether a child support payment has been made from serving as a basis for selecting an individual's tax return for general audit.
People & committees
Rep. Cox, Christopher [R-CA-48] · R–CA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the Subcommittee on Human Resources.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 18, 2025. Consult Congress.gov for the current record.
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